Preferred Language
Articles
/
jeasiq-2059
Joint audit and its impact on the market value of firms listed on the Iraq Stock Exchange
...Show More Authors

The research aims to investigate the possibility of joint auditing in improving the market value of Iraqi companies listed on the Iraq Stock Exchange. The sample was represented by 10 Iraqi companies listed in the Iraq market for the period from 2014-2017 (2 years before implementation and 2 years after implementation) and the research was based on the idea that joint auditing enhances investor confidence and raises their level of security as a result of providing quality and reliable reports, and thus This indicates good news in the market that reflects on the performance of stocks and the market value of companies that adopt joint auditing. The results of the analysis indicate an improvement in the market value, but this improvement is not due to the application of joint auditing, so it was concluded that the mandatory application of joint auditing does not have a significant impact on the market value, but this is due to the improvement in the performance of companies, and the research recommends that the concerned bodies should not be obligated to audit companies The question of its application is voluntary, to reflect the companies' intentions to improve the quality of their reports.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Jan 01 2023
Journal Name
Rawal Medical Journal
Knowledge and Attitude of students about Varicella Infection in AL-Kindy College of Medicine, Baghdad, Iraq
...Show More Authors

Objectives: To highlight the knowledge of Al-Kindy medical students regarding varicella infection and to assess their knowledge and attitude toward its prevention. Methodology: This descriptive cross-sectional study enrolled academic year 2020/2021 students at Al-Kindy College of Medicine from first to final year. We used an online questionnaire by Google forms to collect data, which were analyzed with SPSS 26. Results: A total of 208 students participated with 126 in the preclinical and 82 in the clinical grades. Generally, most clinical students were more aware about epidemiology, clinical manifestations, and complications of varicella infection than the preclinical students. Conclusion: Educational stage is a significant variab

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Tue Sep 13 2022
Journal Name
Water Supply
Stable isotope composition in precipitation and groundwater of Shwan Sub-Basin, Kirkuk governorate, northeast of Iraq
...Show More Authors
Abstract<p>Stable isotope composition of δ2H and δ18O was investigated in the water resources of the Shwan sub-Basin northeast of Iraq. The study objects conceived the possible factors that affect the stable isotopes’ composition in precipitation additionally to achieve information concerning recharge processes and estimate the groundwater recharge sources. In this study, four precipitation samples were collected at the study area for the 2020–2021 hydrological year. Thirty-two groundwater samples and one surface water sample from Lesser Zab River (LZR) were collected during the same period for two sampling seasons. The results of observed meteorological data show a very small amount of pr</p> ... Show More
View Publication Preview PDF
Scopus (7)
Crossref (4)
Scopus Clarivate Crossref
Publication Date
Tue Jan 18 2022
Journal Name
Iraqi Journal Of Science
Hydrological and Radiological Studies of Water Resources by Using Radon in Hashimiya Area- Middle of Iraq.
...Show More Authors

Radon concentrations are measured for water samples collected from twenty wells which were drilled in Hashimiya area in addition to twelve samples of surface water using Alpha Gaurd. 140 samples, 7 for each well, were collected represent wet season in continuous pumping and 20 samples, one for each well, were collected represent dry season. Concentration of radon in groundwater is many times of its concentration in surface water. The minimum concentration in groundwater is about (7) Bq/L and (5) Bq/L while the maximum concentration is about (31) Bq/L and (19) Bq/L in wet season and dry season respectively. The range of radon concentrations in river water is between (1.06) Bq/L and (1.21) Bq/L. This study has indicated that there is a flo

... Show More
View Publication Preview PDF
Publication Date
Sat Jul 01 2023
Journal Name
Biomedicine
Antibacterial action of AgNPs produced from different isolates of Gram positive and Gram-negative bacteria on biofilm of Klebsiella pneumoniae isolated from RTI
...Show More Authors

Introduction and Aim: Klebsiella pneumoniae is a Gram-negative bacterium responsible for a wide range of infections, including respiratory tract infections (RTIs). This research was aimed to study the antibacterial and anti-biofilm effect of AgNPs produced by Gram positive and negative bacteria on RTIs associated with K. pneumoniae.   Materials and Methods: The biofilm formation of K.  pneumoniae was determined by tube method qualitatively from select bacterial species characterized by UV-Visible spectroscopy. The antibacterial susceptibility of the bacteria AgNPs was tested for their antibacterial and antibiofilm activity on a clinical isolate of K. pneumoniae.   Results: K. pneumoniae isolated from RTIs were strong biofilm prod

... Show More
View Publication
Scopus (1)
Scopus Crossref
Publication Date
Wed May 17 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study of Cytotoxic Effect of Crude Extracts of Bidens Tripartita,Panex Ginseng,Ceylon Cinnamon and Citrullus Colocynthis on Mice Mammary Adenocarcinoma Cell line
...Show More Authors

  The cytotoxic effect of different concentrations of Crude extracts of  Bidens tripartita , Panex ginseng , Ceylon cinnamon and Citrullus colocynthis on  mice mammary adenocarcinoma cell line were studied . The concentration used were 125 , 250, 500, 1000 Microgram/militer . The exracts were prepared by using hot water method . The preliminary chemical tests revealed acidic pH of all  extracts. The time of exposure used were 24, 48 and 72 hrs.The results showed  a clear  toxic effect of all extracts depending on the time of exposure  and the dose . The Ceylon cinnamon had the highest effect on adenocarcinoma 87.33% , followed by  Bidens tripartita 86.79%, Citrullus colocynthis 74.39% and the lowes

... Show More
View Publication Preview PDF
Publication Date
Wed Jun 10 2020
Journal Name
Annals Of Tropical Medicine & Public Health
EFFECT OF EUCALYPTUS AND MYRTUS EXTRACTS IDENTIFICATION BY GAS CHROMATOGRAPHY-MASS SPECTROMETRY ON SOME SPECIES OF CANDIDA AS A MODEL OF MEDICAL PLANTS
...Show More Authors

The study showed that all extracts (aqueous, ethanolic and acetonic) of the leaves of Eucalyptus and Myrtus plants had a inhibitory effect on the growth of all types of yeasts studied, acetone extract recorded the highest inhibition of yeastat 100ppm concentration,The inhibition was 35mm, 34mm, 24mm and 20mm for Candida parapsilosis, Candida glabrata, Candida tropicalis and Candida albicans respectively, The experiments above showed the least significant differences at 0.05 level.The results ofE. Cammldulensis ethanolic tincture analysis has shown the presence of 44 biologically active substances. The main Eucalyptus leaves component was: 2-Bicyclo (2-2.1) heptanol (12.37%), Ledol (8.23%),1,2,4- Benzenetriol (8.45%) and that contain spathul

... Show More
Scopus (2)
Scopus Crossref
Publication Date
Wed Jan 01 2020
Journal Name
Annals Of Tropical Medicine And Public Health
EFFECT OF EUCALYPTUS AND MYRTUS EXTRACTS IDENTIFICATION BY GAS CHROMATOGRAPHY-MASS SPECTROMETRY ON SOME SPECIES OF CANDIDA AS A MODEL OF MEDICAL PLANTS
...Show More Authors

View Publication
Scopus (2)
Scopus Crossref
Publication Date
Tue Apr 11 2023
Journal Name
College Of Islamic Sciences
Collision in the dispute between the two imams Shafi’i and Abu Hanifa by Sheikh Mansour bin Muhammad bin Abd al-Jabbar al-Marwazi al-Samani Abi al-Muzaffar (d. 498 AH) from the issue (If one of the Muslim spouses apostatized and one of the infidel spouses
...Show More Authors

The science of jurisprudence is one of the legal sciences that scholars have been interested in since the first centuries of Islam, and they wrote many books about it, and the science of manuscripts is considered one of the scientific achievements in which many scholars emerged, including Imam Al-Samaani, so I chose this manuscript related to Istism to clarify its concept and meaning for all people, The student (Ali Ahmed Abdel-Aziz Sheikh Hamad) preceded me in the investigation of part of the book, and it was facilitated for me, by the grace of God Almighty, to investigate the issue (if one of the Muslim spouses apostatized and one of the infidel spouses converted to Islam until the end of the issue of if the two spouses were taken capt

... Show More
View Publication Preview PDF
Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
Dietary Assessment of energy drinks from the standpoint of the athletes in the city of Baghdad - study Astpianih
...Show More Authors

The energy aimed at examining the mode of energy drinks consumption among athletes in
Baghdad and assessing their drinks were spread greatly among the athletes and students. This
study impression toward such drinks. The study sample comprised of 102 mal athletes aged
between 19-27 years and selected randomly .The obtained results showed that football was
most practiced among the test samples at 40.54% based on twice daily .The athletes
consumed one can each day at 41.18% .As the data on energy drinks was supplied from
friends .The prefared period for drinking was before or during exercise .The athletes thought
that there products can provide energy ,vitamins ,tell ale materials ,does not affect
appetite.The most f

... Show More
View Publication Preview PDF
Publication Date
Thu Jun 30 2016
Journal Name
European Journal Of Chemistry
Reaction paths and transition states of the C-C and C-H bond cleavage in the aromatic anthracene and phenanthrene molecules
...Show More Authors

The reaction paths of the C-C and C-H bond cleavage in the anthracene and phenanthrene aromatic molecules are studied by applying the ab-initio DFT method. It is found that the C-C bond cleavage proceeds via a singlet aromatic transition state, compelled through a disrotatoric ring opening reaction. A suprafacial H atom shift follows the transition state, leading to the formation of a methylene -CH2 and an acetylenic or allenic moiety. The calculated activation energies for anthracene range from 158.81-208.90 kcal/mol and the reaction energies from 96.106-156.976 kcal/mol. For phenanthrene, the energy values are 157.39-202.34 kcal/mol and 62.639-182.423 kcal/mol, respectively. For the C-H cleavage reactions, the calculated reaction energies

... Show More
View Publication
Crossref (2)
Crossref